Journal Article | 2015
Steuern: Besser abkassieren. Afrikanische Regierungen braauchen mehr eigene Einnahmen. Auf welche Steuern sollen sie setzen?
There is a growing interest among governments and development agencies to strengthen domestic revenue mobilisation in developing countries. It reflects a concern for financing of public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. This article discusses attempts to raise domestic tax revenue in developing countries, with a particular focus on Sub-Saharan Africa.
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Odd-Helge Fjeldstad
Research Professor, Coordinator: Tax and Public Finance
